Which of the following items will be presented in the 'revenue from operations' head while preparing income statement  of the non-financial company?

A) Sales
B) Interest on loans given
C) Dividend income
D) Sale of miscellaneous items
E) Refund of income tax
F) Revenue from services rendered

Choose the correct answer from the options given below.

AF

The correct answer is option 3- AF.

A) Sales- Revenue from operations
B) Interest on loans given- Other income
C) Dividend income- Other income
D) Sale of miscellaneous items - Other income
E) Refund of income tax- Other income
F) Revenue from services rendered- Revenue from operations

The items included in the Revenue from operations are:
(i) Sale of products
(ii) Sale of services
(iii) Other operating revenues
But for a finance company, revenue from operations shall include revenue from interest, dividend and income from other financial services.